ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Dairy product manufacturing:
Assets for cheese manufacturing:
Moulding machines15 years13.33%6.67%1 Jul 2017
Assets for ice cream manufacturing:
Moulding machines, moulds and moulding line stick inserters15 years13.33%6.67%1 Jul 2018
Other wood product manufacturing:
Moulding machinery (wood)13 ⅓ years15.00%7.50%1 Jan 2001
Rigid and semi-rigid polymer product manufacturing:
Blow moulding machines13 years15.38%7.69%1 Jul 2016
Injection moulding machines (incorporating hydraulic power packs but excluding moulds):
Expanded polystyrene and expanded polypropylene moulding machines10 years20.00%10.00%1 Jul 2016
Generally13 years15.38%7.69%1 Jul 2016

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Source: TR 2022/1